{"id":9710,"date":"2023-09-01T10:18:00","date_gmt":"2023-09-01T10:18:00","guid":{"rendered":"https:\/\/habermehl.tax\/?p=9710"},"modified":"2024-07-09T10:40:30","modified_gmt":"2024-07-09T10:40:30","slug":"besluit-rechtsherstel-nog-steeds-in-strijd-met-eigendomsrecht","status":"publish","type":"post","link":"https:\/\/habermehl.tax\/en\/decision-legal-recovery-still-in-conflict-with-property-rights\/","title":{"rendered":"Blog - Box 3 Legal Restoration Decree still violates property rights"},"content":{"rendered":"<p>The Advocate General of the Supreme Court has issued an opinion regarding the new calculation method of the \"Legal Restoration Decree. The Advocate General has concluded that the restoration operation still violates the prohibition of discrimination and property rights. Although the new method is suitable for savers, it does not fit well with investors. The attorney general argues that unfortunate investors still pay too much tax, while particularly successful investors still pay too little tax. If the Supreme Court follows the opinion, which is common practice, taxpayers who took advantage of the taxation under the Legal Restoration Decree may be able to reclaim income tax through an appeal process. The Supreme Court's ruling is expected in about six months.<\/p>\n\n\n\n<p>We recommend that you object to the income tax assessment for the year 2022 if your assets consist mainly of investments (all assets other than savings, savings deposits and the share in the VVE reserve fund). If the Supreme Court follows the opinion, you could potentially receive a lower assessment.<\/p>\n\n\n\n<p>You can access the attorney general's opinion at the following link: <a href=\"https:\/\/uitspraken.rechtspraak.nl\/#!\/details?id=ECLI:NL:PHR:2023:655\" target=\"_blank\" rel=\"noreferrer noopener\">ECLI:NL:PHR:2023:655, Supreme Court Prosecutor's Office, 23\/00653, 23\/00654<\/a> (jurisprudence.com).<\/p>\n\n\n\n<p><em>Author: mr. M. Doves-Bierman<br>This Blog is written as of September 2023.&nbsp;<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The Advocate General of the Supreme Court has issued an opinion regarding the new calculation method of the \"Legal Restoration Decree. The Advocate General has concluded that the restoration operation still violates the prohibition of discrimination and property rights. Although the new method is suitable for savers, it does not fit well with investors. The attorney general argues that [...]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9710","post","type-post","status-publish","format-standard","hentry","category-financieel-administratief"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Blog - Box 3 Besluit Rechtsherstel nog steeds in strijd met eigendomsrecht - Habermehl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/habermehl.tax\/en\/besluit-rechtsherstel-nog-steeds-in-strijd-met-eigendomsrecht\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blog - Box 3 Besluit Rechtsherstel nog steeds in strijd met eigendomsrecht - Habermehl\" \/>\n<meta property=\"og:description\" content=\"De advocaat-generaal van de Hoge Raad heeft advies uitgebracht met betrekking tot de nieuwe rekenmethode van het &#8216;Besluit Rechtsherstel&#8217;. 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